Paxenos v. Comm'r of Internal Revenue

Full title: GEORGE PAXENOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 23, 2024

No. 12636-23 (U.S.T.C. Jan. 23, 2024)

Opinion

12636-23

01-23-2024

GEORGE PAXENOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Patrick J. Urda Judge

ORDER

Patrick J. Urda Judge

This case is currently calendared for trial at the Court's Baltimore, Maryland trial session, scheduled to begin April 8, 2024.

On January 9, 2024, the parties filed a proposed stipulated decision. Upon review, it appears that the proposed stipulated decision referenced I.R.C. sections 6651(a)(1), 6651(a)(2), and 6654 as penalties, when they should be characterized as additions to tax. We will strike the proposed stipulated decision and direct the parties to file another proposed stipulated decision. Accordingly, it is

ORDERED that the joint proposed stipulated decision filed January 9, 2024, is hereby deemed stricken from the Court's record. It is further

ORDERED that, on or before February 2, 2024, the parties shall file a proposed stipulated decision with the Court.